Implications for GAAP from an Analysis of Positive Research in Accounting." Kothari, S.P., Karthik Ramanna and Douglas J. Skinner. Journal of Accounting & Economics Vol. 50, No. 2-3 (2010): 246-286.
Effect of Personal Taxes on Managers' Decision to Sell Unrestricted Equity." Jin, Li and S.P. Kothari. Journal of Accounting & Economics Vol. 46, No. 1 (2008): 23-46.
Implications of Survival and Data Trimming for Tests of Market Efficiency." Kothari, S.P., Jowell S. Sabino and Tzachi Zach. Journal of Accounting & Economics Vol. 39, No. 1 (2005): 129-161.
Performance Matched Discretionary Accrual Measures." Kothari, S.P., Andrew J. Leone and Charles E. Wasley. Journal of Accounting & Economics Vol. 39, No. 1 (2005): 163-197.
Testing Behavioral Finance Theories Using Trends and Consistency in Financial Performance." Chan, Wesley S., S.P. Kothari, and Richard Frankel. Journal of Accounting & Economics Vol. 38, (2004): 3-50.
Time-Series Coefficient Variation in Value-Relevance Regressions: A Discussion of Core, Guay, and Van Buskirk and New Evidence." Kothari, S.P. and Jay Shanken. Journal of Accounting & Economics Vol. 34, No. 1-3 (2003): 69-87.
The Effect of International Institutional Factors on Properties of Accounting Earnings." Ball, Ray, S.P. Kothari and Ashok Robin. Journal of Accounting & Economics Vol. 29, No. 1 (2000): 1-51.
The Relation Between Earnings and Cash Flows." Dechow, Patricia M., S.P. Kothari and Ross L. Watts. Journal of Accounting & Economics Vol. 25, No. 2 (1998): 133-168.